Courses

LAW 12.973/14 TAX IMPACTS – TRANSITION TAX REGIME (RTT) REVOCATION

The accounting adequacy towards the new legislation and tax standards that affect the companies’ tax.

EMENTA

The course aims to discuss the procedures the companies have to adopt to match the tax and accounting regulations brought by the law 12.973/14 and that affects the calculation basis determination of the federal taxes, IRPJ, CSLL, PIS and COFINS.

MAIN APPROACHED TOPICS

• General notions about what the RTT (Transition Tax Regime) was.
• RTT revocation.
• Law 12.973/14 aspects.
• The tax incidence above the legal entity income and the social contribution above the net profit.
• The contribution for PIS/PASEP and COFINS.
• The provisions analysis relating the tax law.
• The new law initial adoption.
• The specific provisions related to the financial institution and other authorized to operate for the Brazilian Central Bank.
• The provisions related to the transitory tax regime.
• Concerns about the effects option in 2014.
• Overall provisions about the universal basis tax.
• The tax aspects in universal basis of legal entities.
• The debts special installment with the Brazilian Federal Revenue Service and national treasury.

TARGET PUBLIC

Professionals from the accounting, fiscal, managing and direction areas.

COURSE LOAD

8 hours.